Legal & Tax alerts

  • Exit Tax in Poland – new obligations, new options

    2018-11-20
    Polish parliament voted for implementation to Polish tax system new regulation concerning so-called Exit Tax – which will be paid by individuals and companies in case of changing tax residency from Polish to another or transfer of assets from Poland to another country – and for a new kind of taxation for individuals which will be called Solidarity Tribute.
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  • Holiday compensation becomes part of the estate

    2018-11-14
    On 6 November 2018, the Court of Justice of the European Union (hereinafter referred to as: CJEU) passed a judgement in two combined cases: C‑569/16 and C‑570/16 Stadt Wuppertal/Maria Elisabeth Bauer and Volker Wíllmeroth / Martina Broßonn. This judgement applies to the inheritance of the right to holiday compensation.
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  • Employee Equity Plans – new obligations for the employers

    2018-11-14
    On 26 October 2018 the Senate passed the act on Employee Equity Plans (EEP). The act is to be signed by the President of the Republic of Poland. Following the assumptions of the project, EEP is a saving programme on a regular basis, to be used for payments after reaching the age of 60.
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  • CHANGES IN LAW - 12th November 2018 SPECIAL PUBLIC HOLIDAY

    2018-10-25
    On 23rd October, the Sejm (Polish lower house of parliament) passed a bill on the National Day for the 100th anniversary of regaining independence. The bill, which establishes 12th November 2018 as a day off from work, will now go to the Senate (the upper house).
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  • Tax Alert – working on amendments to the laws related to the so-called commercial property tax

    2018-06-11
    The Senate has completed works on the act amending regulations related to income tax on revenues resulting from the title to a fixed asset – the so-called commercial property tax. Alteration being currently dealt with by the Parliament assumes material changes as regards the object and the subject of income tax on revenues resulting from the title of a fixed asset.
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  • Incentives for investors - summary

    2018-01-03
    Due to the new act, the rates of deductions of all R&D eligible costs from the taxation base are to increase up to 100% and in case of the entrepreneurs having the status of a research centre - to 150%.  
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